Management accounting concept Essay Example | Topics and Well Written Essays - 1500 words

Management accounting concept - Essay Example Moreover, the paper will also entail the affiliation between moral hazard and decision making along with relevant information. QUESTION 1 Moral hazard is an interesting area of research in management accounting as it deals with various significant aspects concerning the perception of the managers in making effective decisions, determining disciplinary aspects and mitigating ethical issues. The area of moral hazard forecasts that the activities of the managers are hard to monitor and the compensation along with the financial decisions are linked with the performance of individual managers. It can be affirmed that moral hazards differ from one person to other based on the mental attitudes and the intention of the individuals to perform various operational functions. The moral hazards mainly occur due to the unethical practices that perform by the individuals or the managers belonging to any organization in order to attain personal along with organizational benefits. In this similar con text, moral hazard can be explained from various aspects such as a company is running in loss. In order to recover such loss, the manager of the company arranges for fire to destroy the building and claim the money from the insurance sector. This denotes the conduct of unethical practices by the manager, resulting in causing moral hazard. The decision making with regard to moral hazard may lead towards the occurrence of several disciplinary actions and also data forgery. The decision concerning data forgery, at certain times may lead towards the conduct of unethical practices by the employers towards the employees. In management accounting, decision making mainly motivates the employees to perform their respective operational functions effectively (Sprinkle and Williamson 414-448). The area concerning moral hazard is evident particularly at the time when the managers belonging to any organization acquire valuable information from the accountants regarding financial data and misinter pret those for personal gain. This practice ultimately raises the conduct of moral hazard affecting the managerial compensation level of the organizations at large. It can be affirmed that the conduct of moral hazard in the management level hinders in forecasting true and real picture of organizational performance. The area of moral hazard within the context of management accounting research is quite interesting as it can be eliminated through making effective decisions and also through following ethical principles by the stakeholders and the employees ethically. It is worth mentioning that the judgment regarding the morality of business and management is quite crucial. The area concerning moral hazard delivers significant benefits to the managers and the organization as well. In the context of management accounting research, the intention of the managers is often to adopt effective decisions without forging valuable data, resulting in motivating the employees to perform better. Thi s behavior might certainly support an organization to increase its overall performance by a certain degree (Sprinkle and Williamson 414-448). QUESTION 2 In order to determine about how the area of moral hazard could benefit the managers, it can be affirmed that it depends on the perception and the mental thought process of the managers. A manager, who is honest might work in accordance with the information provided and formulate accurate data. Moral hazard is when, the manager for his/her personal benefit forges the data provided and capitalizes on it. The managers might not take proper disclosure of policies for availing personal benefit. In this regard, moral hazard benefits the managers in terms of implementing policies that would provide them personal benefits by not

The Impact of Transformational Leadership On Organizational Innovation Research Paper

The Impact of Transformational Leadership On Organizational Innovation Moderated By Organizational Culture - Research Paper Example The changes in the global economy is yet another factor which is pressurizing the organizations as well as the leaders to develop and implement effective measures to ensure better and higher employee productivity, inspire innovation and create a favorable organizational environment and culture that supports and encourages employee creativity. Such transformations can be made through effective transformational leadership approach on the part of the management. There is documented evidence on the basis of various studies conducted over the years which point to the fact that transformational leadership plays a key role in bringing about revolutionary changes in the organizational environment and positively affects and influences various key areas such as: organizational productivity, employee creativity, increased job satisfaction, reduction in stress levels of employees and workers, greater levels of team commitment etc., among many others (Bass & Avolio, 1994; Bass, 1985; Dionne, Yamm arino, Atwater & Spangler, 2004; Howell & Avolio, 1993). Such studies suggest that transformational leadership can greatly influence and encourage organizational innovation and creativity as well as the development of appropriate and effective skills required to compete in this highly dynamic and ever changing external environment. There are various approaches to initiate and implement organizational change, however regardless of such approaches the key role in influencing such changes is played by the managers and leaders, who are required to influence and guide the employees through such a process. Organizations today are representative of a highly diverse... This essay stresses that the study of various theories and researches with regard to the impact of transformational leadership on organizational culture and innovation provide an insight into the role of leaders in managing change and influencing the employees to achieve higher performance outcomes. On the basis of the extensive research and studies carried out in this behalf, it can be safely claimed that transformational leadership has a direct impact on organizational innovation, culture, and vision. It instills various characteristic traits among the employees and followers such as a sense of commitment to team efforts. This paper makes a conclusion that furthermore studies and empirical research have pointed to the impact of transformational leaders on organizations in terms of building a strong and positive culture, indicating that such leadership style provides better opportunities to the leaders to influence their followers and building an environment which is effective in achieving the overall goals. The studies also suggest that there is a direct and positive relationship between transformational leaders and the organizational vision. The transformational leaders encourage innovation and provide a conducive environment to innovate and develop novel ideas to respond to the dynamic and rapidly changing external environment. Such a culture further helps in creation of new and long term visions for the organization which in turn helps it in sustaining its competitive positioning in the market by giving them a competitive edge.

Euros right Essay Example for Free

Euros right Essay The radical right refers to parties with two basic characteristics. To begin with their perception of the nation is more ethnic than anything else and consequently they aim at defending the country from any possible external threats (Art, 2007, Pp 332). Right-wing parties are also populist in nature due to the fact that their political strategy involves attacking the government of the day and generally aims at tapping into the frustrations, insecurities and fears the regular citizen may have (Art, 2007 Pp 332). They are right-wing because of their opposition of socialism and more restrictive policies on immigration. They are different from the far right because they support welfare programs, rights of gay people, freedom of expression, gender equality and separation of church and state. The parties’ ideology is such that they present themselves as the guardians and protectors of liberal ideas that are traditional (Akkerman, 2005 Pp 337-354) Radical right wing populist gained its first significant successes with the appearance of the French National Front and British national party in the 1980s. James Schwarzenbach of Switzerland pioneered this trend in ideology in the beginning of the 1970s. The Front National rose in France in 1983, scoring approximately above 155 of the votes in regional elections and gaining 35 seats in the legislative election of 1986. Its support had reached a peak by 1997 at more than 14% but the support later dropped to 4% (www. stanford. edu/group/SHR/s-2/patton. html). The support of the Republicans in the European parliament decreased with a swing that favored the far right National Democratic Party of Germany. The party held a 1. 6% vote majority garnering up to an estimate 9% of the regional votes. (Jesuit and Mahler, 2004 pp25) The situation in Switzerland is slightly different. When the popularity of the Swiss Democrats and the Swiss Freedom Party grew in the 1990s they were absorbed by the Swiss People’s Party. The Swiss Party had an assertive campaign which was mainly right-wing and populist. The campaign enabled the party to acquire an estimated 28. 5% of the popular vote in 2007. The Austrian Freedom Party, another right wing party in Western Europe had great success in 1999 and formed a coalition government. The List Pim Fortuyn also formed a coalition government in 2002 and in Scandinavia the Danish People’s Party, the rightwing party has had various small successes. Jesuit and Mahler, 2004 pp26-27). The success of the right-wing political parties can be attributed to several factors. Among these are immigration, economic distress (usually levels of unemployment are used); social welfare state polices, weakening of established part systems and the proportionality of the electoral system. The support for Right wing political parties has been argued to arise from the fact that there is an increase in the multi-culturalization of the societies of west-European. In response to this, most voters have opted to support right-wing parties due to the fear of loss of a national identity as the ideology of right wing parties is against immigration. Another side to this immigration argument is that when there are high levels of immigration high unemployment levels result. This has the effect of making immigration undesirable hence increasing support for right wing parties. Another issue associated with immigration is an increase in crime which serves to make immigration even more undesirable. In effect, a high immigration rate has a favorable effect on the electoral process for the right wing parties when the economic situation is negative (Jesuit and Mahler, 2004, Pp 5). A study by Elisabeth Ivarsflaten found that the right wing parties that were successful in preceding elections; the Swiss SVP, Dutch LPF, the Front National of France had successful grievance models addressing the immigration crisis. The Austrian FPO had least success in mobilizing grievances about immigration policy and was consequently the least successful in the electoral process (Ivarsflaten, 2006, Pp17). The successful parties were more successful compared to the parties of the left which did not mobilize grievances about immigration policies. According to the study other grievance models such as economic grievance models and political elitist grievance models did not have much success in drawing voters to the right populist parties (Ivarsflaten, 2006 Pp 1-2). The radical right wing parties by focusing on a politics of resentment have capitalized on the sense of frustration by most blue-collar workers, the unemployed, less-educated and the retired and younger voters to garner support for their parties. The socially disadvantaged are more likely to blame ethnic minorities for the deterioration of conditions and to support protection of the culture while the criticizing the government (Norris, 2005, Pp 5). A five-nation comparison study found that professionals and white-collar employees have consistent under-representation in the right wing parties (Norris, 2005 Pp 6) The interaction between existing major political parties and right wing political parties facilitated by an open coalition market has contributed to the success and stability of the right wing populist parties significantly. Other political parties have had the effect of empowering the right wing populist parties by cooperating with them or being agnostic to the far right, right wing parties. Cooperation has led to increased legitimacy of the populist parties making the process of voter recruitment easier and thus increasing their support. In addition upon becoming legitimate, political entrepreneurs are drawn to the populist parties making them into a more permanent force within the party system (Art, 2005, Pp 332). This is evident from the success of the Austrian Freedom Part (FPO). The FPO formed a coalition with the conservative Austrian People’s Party (OVP) in 2000. In Austria other factors like support by the media contributed to the FPO’s support and eventually stability in the country. The Krone, Austria’s largest newspaper provided Jorg Haider with a sort of free advertising and at a time when the FPO suffered political setbacks the Krone was a significant ally. Haider received favorable commentaries and the editorials lauded him in a big way. The effect of Krone’s campaign was notable fro the state elections of 1991 which resulted in FPO winning about 22. percent of the vote. This was despite the fact that Heider had been dismissed following a comment that the Third Reich’s employment policies were better than those of the government at the time. Many thought that Heider’s political career was over but the Krone came to the rescue with the editorial staff defending his comments so much that Krone received letters from the public defending Heider or lauding the editor’s (Nimmerichter) commentaries on the issues (Art, 2005, Pp 342-343). The media thus has large political might as far as shaping the attitude of readers is concerned. By bombarding readers with unambiguous messages, the direction that voters take can be influenced especially by those papers that have large circulation rats such as the Krone in Austria. Radical right-wing involvement in coalition governments is one of the factors that are sustaining most right wing political parties. Many right wing parties are now participating in government leading to a sort of convergence towards the middle and also altering the policies of various main politic parties. Following the legislative election of 2004 the Danish People’s part helped to form a coalition government in which it got recognition as a support party for the Liberal-Conservative government. This has led to the party functioning as the main coalition partner for the government in daily politics. The Danish People’s Party received five chairmanships and six vice-chairmanships of committees in parliament. In addition, reform packages that made immigration policy were part of the benefits for the Danish People’s party (Rydgren, 2006, pp8). The political discourse between rights wing political parties and the center-right is increasing in many countries with the aim of securing wins and ensuring that office is not lost to the left. Participation of right wing political parties is exemplified in the case of Austria where the FPO ahs made deals with both the SPO and the OVP. The strategy of the main central right parties is to tame the right wing by including them in government. The Grand coalition of the OVP and SPO actually started implementing some of the FPO policies before the party (FPO) began to participate in the coalition government. This was an attempt by the OVP and SPO to reduce the attraction of the FPO by taking the initiative to act before FPO could do so. This however worked against them because Heider continued to increase his demands whenever the government came close to meeting them. For instance, the government implemented a policy that focused on integration of the already existing immigrants by Heider, put in new demands of repatriation (Bale, Pp 76-77). In Italy, the right wing populist party, the Lega Nord was also involved in a coalition government with Forza Italia. The Movement Sociale Italiano (MSI) was successfully turned into the Alleanza Nationale (AN) as Gianfranco Fini made an attempt at convergence so that the far right could be brought in from the cold. (Bale, 2003 pp 78). Again, Fini’s attempt was supported with the aim of making the coalition party more likely to win the elections. There is also the element of taming the right-wing political party as claimed by Silvio Berlusconi. The effect this had on Fini’s party is that the party moved beyond fascism leaving the Lega Nord as the main party concerned with immigrant- bashing (bale, Pp 78). It should also be noted that the coalition had the effect of influencing Berlusconi’s statements on immigration for example he suggested that police could be allowed to shoot ‘scafisti’ and speedboats that provided transportation means for illegal immigrants. This shows that to some degree the coalition influenced immigration policy or the thoughts on immigration policy of politicians in other parties. The Netherlands has had a continued cross-consensus among central-right parties and the right wing populist parties. This has led to the tightening of immigration and asylum regime of Netherlands over the years. This however may not be attributed to the effect of right populist parties because the Dutch centre-right has not been very encouraging of discussion with the right wing parties. This however, can be explained by the fact that the far-right parties were not as isolated as implied by moist international media sources hence heir views were not entirely unwelcome or seen as extreme. In addition, the politicians in the centre-right were not as tolerant of immigrants and progressive as presented by the foreign media. As such tightening immigration rules was acceptable to both the centre-right and populist parties. To avoid loss of support from following economic and social policies that reflect a centrist image most coalition governments are lived up to their campaign pledges and promises. In Denmark, the immigration laws were made tighter by putting stricter criteria for acceptance, increasing the period of waiting for the residency, making it more difficult for a foreigner to bring in a spouse and making it easier for the spouse to leave following a divorce. The benefits for those waiting were also reduced. The support by the public though not unanimous was high. The changes were also accompanied by reductions in public spending on the budgets leading to increased criticism from the centrist voters. (Bale, 2003 pp 79-80) In Austria, the FPO integration contract was unopposed by OVP. The contracts made integration harder, it basically required nationals of other countries (except European Union nationals) to pay for language courses and citizenship failure to which would lead to fines and deportation. This reform agenda also had on its list privatization, reduction of expenditure on welfare, education and health with an increase of expenditure on law and order budgets. The Italian right wing government has kept its promise of immigration policy but was met with much criticism from businesses due to decrease in availability of labor. Consequently Berlusconi allowed his right-wing partners to take the credit for the decline in crime apparently attributed to stricter laws on foreigners, so they could also take the rap for the market-labor issues brought about by the tougher laws on immigration. The effect of the short-lived coalition government of the CDA with the right-wing LPF also resulted in tougher laws on foreigners with requirements for payment for language classes and laws that made it difficult for the foreigners to be united with their spouses. A coalition agreement of June 2002 also announced the plans of the government to pursue illegal immigrants with the aim of damping down on businesses that employed them (Bale, 2003, pp 79-81). Generally the ride and stay of the right wing parties to power has led to a revision of immigration policies in those countries where the populist parties have been successful. The populist parties by their participation and activities in government have lead to increase in the legitimacy of the ideology of these right wing parties. In addition the center-right has given greater salience to the issues campaigned for by the far-right. This is because of the effect the mainstream center-right has on the media; their capacity at agenda-setting contributes to bringing the issues to the forefront. The center-right inclusion of right-wing parties in government has led to wins against the far-left. Voters who would have voted for the far-left are attracted to the ideology of the right wing populists. Though the right-wing has made much progress, their future is bleak. This is because of the fact that the programs of these parties is not in line with capitalism which is the main force behind globalization. For the economy of European countries to grow labor has to be exported because the continent generally has an aging population. This means that immigration is necessary and because the right wing parties do not oppose capitalism, they are likely to agree to demands of the business community concerning immigration causing them to implement policies that they were against, leading to loss of their populist appeal. Globalization is a greater force to deal with which cannot be challenged by nationalistic politics. The pressure of opposition to right wing politics is evidence that politics is not moving to the right only. When Le pen was successful in France, many youth took to the streets to protest against the National Front: far left candidates won about 10 percent of the popular vote in the first round of the elections and also in countries like Sweden and Germany the right-wing movement has been mainly unsuccessful. These factors will serve to temper the progress and prevalence of right-wing politics.

Polyester: History, Development and Applications

Polyester: History, Development and Applications ABSTRACT:Â   Polyester is a synthetic fiber derived from coal, air, water, and petroleum. Polyester fibers are formed from a chemical reaction between an acid and alcohol, and is developed in a 20th-century laboratory. In the formation of polyester reaction, two or more molecules combine to make a large molecule whose structure repeats throughout its length. Polyester fibers can form very long molecules that are very stable and strong. Polyester has been considered to have several advantages over traditional fabrics such as cotton. One of its most important quality is that it does not absorb moisture, but does absorb oil; this quality makes polyester the perfect fabric for the application of water-, soil-, and fire-resistant finishes. Its another quality, that is, low absorbency also makes it naturally resistant to stains. Polyester is used in the manufacture of many products, including clothing, home furnishings, industrial fabrics, computer and recording tapes, and electrical insulation. As we go along further, we would see the various uses of polyester in all the several fields such as clothing, furnishing, etc. Fabrics woven from polyester thread or yarn are used extensively in apparel and home furnishings, from shirts and pants to jackets and hats, bed sheets, blankets and upholstered furniture. Industrial polyester fibers, yarns and ropes are used in tire reinforcements, fabrics for conveyor belts, safety belts, coated fabrics and plastic reinforcements with high-energy absorption. Polyester fiber is used as cushioning and insulating material in pillows, comforters and upholstery padding. We would discuss in detail the history of polyester, the method of manufacturing of polyester, its various uses, and its importance in our day to day life, how much we use polyester in our life without really noticing that it is polyester we are using. INTRODUCTION: In short we can say that polyester is a category of polymers which contain the ester functional group in their main chain. Even though there are many types of polyester, the term polyester as a specific material most commonly refers to polyethylene terephthalate (PET). Polyesters include naturally-occurring chemicals. Naturally occurring chemicals include that are found in nature and are not man-made such as in the cut in of plant cuticles. An example of synthetic fiber is synthetics through step-growth polymerization such as polycarbonate and polybutyrate. Generally natural polyesters and even a few synthetic ones are biodegradable, that is, they can break down or decay naturally without any special treatment, and can therefore be thrown away without causing pollution. Whereas on the other hand, most synthetic polyesters, which are more commonly used, are not biodegradable. Polyester is a term often defined as long-chain polymers chemically composed of at least 85% by weight of an ester and a dihydric alcohol and a terephthalic acid. In simpler terms, it means that polyester is the linking of several esters within the fibers. Reaction of alcohol with carboxylic acid results in the formation of esters. Polyester also refers to the various polymers in which the backbones are formed by the esterification condensation of polyfunctional alcohols and acids. Polyester can also be classified as saturated and unsaturated polyesters. Saturated polyesters refer to that family of polyesters in which the polyester backbones are saturated. They are thus not as reactive as unsaturated polyesters. The saturated polyesters consist of low molecular weight liquids used as plasticizers and as reactants in forming urethane polymers, and linear, high molecular weight thermoplastics such as polyethylene terephthalate (Dacron and Mylar). Usual reactants for the saturated polyesters are a glycol and an acid or anhydride. Unsaturated polyesters refer to that family of polyesters in which the backbone consists of alkyl thermosetting resins characterized by vinyl unsaturation. They are mostly used in reinforced plastics. These are the most widely used and economical family of resins. Characteristics of polyester Polyester fabrics and fibers are extremely strong and thus durable. Polyester is very durable: it is resistant to most chemicals, stretching and shrinking, wrinkle resistant, mildew and abrasion resistant. Polyester is hydrophobic in nature, that is, these molecules and quick drying. It can be used for insulation by manufacturing hollow fibers. Polyesters quality to retain its shape is good for making outdoor clothing for harsh climates. Polyester can be easily washed and dried, without the added tension of ironing and all because it does not form wrinkles. HISTORY OF POLYESTER: Polyester became famous for Scrunch it, pull it, and wash it without any wear and wrinkles. Polyester was the fabric of choice in an economy that was changing in terms of speed, efficiency and convenience. The textile industrys answer to food industry producing fries and coke was the production of Polyester quick, cheap and easy. Carothers Work It was W.H.Carothers who discovered that alcohols and carboxyl acids could be successfully mixed to create fibers. Carothers was working for DuPont at the time and unfortunately when he discovered Nylon, polyester took a back seat. PET Terylene The incomplete research of Carothers had not advanced to investigating the polyester formed from mixing ethylene glycol and terephthalic acid. Whinfield and Dickson 2 British scientists are the ones who patented PET or PETE in 1941. Polyethylene terephthalate (PET) forms the basis for synthetic fibers like Dacron, Terylene and polyester. Later that year, the first polyester fiber Terylene was created by Whinfield and Dickson along with Birtwhistle and Ritchiethey. Terylene was first manufactured by Imperial Chemical Industries or ICI. DuPonts Role It was in 1946 that DuPont bought all legal rights from ICI, that is, Imperial Chemical Industries. In 1950, the Dealware property of DuPont manufactured another polyester fiber, which they named Dacron. Mylar was introduced in 1952. Polyester was first introduced to the American public in 1951 as the magical fabric that needed no ironing! PET and PEN are DuPont trademarks that have turned the use and consumption of Polyester around. Polyester Becomes Popular Subsequent to the development of Terylene and Dacron, Kodel was developed by Eastman Chemical Products, Inc in 1958. The polyester market underwent rapid expansion and textile mills emerged everywhere. Many of the mills were located at small gas stations and produced cheap polyester apparel. The inexpensive and durable fiber became very popular and the industry expanded rapidly till the 1970s. Unfortunately, the infamous double-knit polyester image hit the industry and polyester soon came to be known as the uncomfortable fabric. The Phoenix Rises Today, polyester is largely regarded as a cheap fabric that is rather uncomfortable for sensitive human skin to wear. It is also not preferred because of its highly inflammable properties. However, the emergence of luxury fibers like polyester microfiber and various polyester blends, the polyester industry is once again on its way to a grand come back. The Tennessee Eastman Company and the Man-Made Fiber Producers Associations (MMFPA) Polyester Fashion Council played a significant role in the revival of polyester. The Tennessee Eastman Company started a YES campaign for polYESter and popularized it via radio and television. The main idea was to focus on the wash and go properties of polyester rather than sell it as a cheap fabric. Hoechst Fibers Industries also played a part in the history of polyester. They conducted various studies from 1981 to 1983 and found that 89% of people could not distinguish between polyester and other natural fibers like cotton, wool and silk. Also, it was found that people were more interested in the appearance of the apparel than the fabric it was made of. Today, the biggest contributor to the appeal of polyester is the discovery of microfibers. Microfibers give polyester the feel of silk and are rapidly becoming the choice of fabric. With an expensive tag to match, the cheap image of polyester seems to be on its way out. Heres to heralding a new era in the history of polyester! MANUFACTURING OF POLYESTER: Polyester Manufacturing Polyester fibers or the synthetic fibers are long chain polymers which are derived from coal, air, water, and petroleum. They are formed through chemical reaction between an acid and alcohol, which forms ester. In this reaction, two or more molecules combine to make a large molecule whose structure repeats throughout its length. These molecules are very stable and strong. There are variations in the compositions and therefore in the properties of polyester fibers. Types of Polyester PHYPERLINK http://www.teonline.com/fibers-yarns-threads/polyester-fiber.htmlolyester fibers are generally available in two varieties- PET (polyethylene terephthalate) and PCDT (poly-1, 4-cyclohexylene-dimethylene terephthalate). PET is the most common production of polyester. It is stronger than PCDT, while PCDT has more elasticity and resilience. Another advantage of PET is that it can be used alone or blended with other fabrics for making wrinkle free and stain resistant clothing that can retain its shape. PCDT is more suitable for heavier applications. These heavier applications include draperies and furniture coverings. Modifications can be introduced in each of these varieties for obtaining specific properties. Raw Materials Polyester is a chemical term which can be broken into poly, meaning many, and ester, a basic organic chemical compound. The principle ingredient used in the manufacture of polyester is ethylene, which is derived from petroleum. In this process, ethylene is the polymer, the chemical building block of polyester, and the chemical process that produces the finished polyester is called polymerization. PET Polyester For manufacturing PET Polyester, the main raw material is ethylene derived from petroleum. This ethylene is oxidized to produce a glycol monomer dihydric alcohol which is further combined with another monomer, terephthalic acid at a high temperature in a vacuum. Polymerization, the chemical process that produces the finished polyester, is done with the help of catalysts. Catalysts are used to speed up the rate of a reaction. Then a colorless molten polyester is formed which then flows from a slot in a vessel on to a casting wheel and takes shape of a ribbon as it cools to hardness. The polymer thus produced by this process is then cut into very small chips, dried to remove all moisture and blended to make it uniform for getting it ready for spinning into yarn. PCDT Polyester This variation of polyester is made by condensing terephthalic acid with 1, 4-cyclohexane-dimethanol to form poly-1, 4-cyclohexylene-dimethylene terephthalate or the PCDT Polyester. As for PET Polyester, PCDT is processed for melt spinning. Spinning Polymer chips are melted at 500-518ÂÂ °F (260-270ÂÂ °C) to form a syrup-like solution. The polymer, which is now in a molten form, is then extruded through a spinneret and the filaments are subsequently drawn into the desired polyester fiber. Variations are introduced to obtain desired end results. Spinnerets having hole of different shapes such as round, trilobal, pentalobal, hexalobal or octalobal can be used for special effects like opacity, luster or its suppression, wicking, comfort or feel. Hollow fibers may be produced to make it lightweight and for providing greater cushioning or insulative properties. Crepe effect can be obtained through crimps. Certain additives may also be combined with the spinning solutions for specific properties. Delusterant can be added to make the fiber dull, a flame retardant may be added or certain other antistatic substance may also be included. The product stream divides into two different application areas which are mainly textile applications and packaging applications, after the first stage of polymer production in the melt phase. In the table shown below, the main applications of textile and packaging polyester are listed. Textile Packaging Staple fiber (PSF) Bottles for CSD, Water, Beer, Juice, Detergents Filaments POY, DTY, FDY A-PET Film Technical yarn and tire cord Thermoforming Non-woven and spun bond BO-PET Biaxial oriented Film Mono-filament Strapping Abbreviations: PSF = Polyester Staple Fiber; POY = Partially Oriented Yarn; DTY = Draw Textured Yarn; FDY = Fully Drawn Yarn; CSD = Carbonated Soft Drink; A-PET = Amorphous Polyester Film; BO-PET = Biaxial Oriented Polyester Film; Drawing After extrusion from the spinneret, the fibers are drawn or elongated, with the help of godet wheels. The polyester fibers are usually drawn up to five times its original length, depending upon the desired properties. The filaments are drawn to a greater extent, for higher tenacity. When the fibers come in contact with the air, they solidify. Generally, the PET fibers are drawn hot as it produces more uniform fibers. PCDT fibers are drawn at higher temperature because of their higher melting point. During the drawing process itself, fibers may be textured which saves time, efforts and production cost and also gives greater quality control over the finished fibers. After the polyester yarn is drawn, it is wound on large bobbins or flat-wound packages, ready to be woven into material. Types of Polyester Yarns Polyester yarns have a wide range of diameters and staple lengths. The yarns are made basically as monofilament yarns, multifilament yarns and spun yarns. Filament Yarns PET Polyester is used to make filament yarns either in monofilament or multifilament forms. The direction and amount of twists are decided by the desired end use. The properties are also pre-determined. There are various types of such yarns. There is the bright, regular tenacity polyester yarn having light, stretch and sag resistance, used for sheer lightweight fabrics like tulle, voile and organdy. The regular tenacity semi dull yarn used for various apparels including lingerie. Its duller version is used for shirts and blouses. Polyester yarns resistant to various chemicals, and micro organisms are produced from high tenacity fibers for such industrial uses as conveyor belts, ropes and nets etc. Textured Yarns These yarns are made of PET multifilaments. Texturizing is either done along with the drawing process or afterwards during throwing or texturizing process. Spun Yarns Spun yarns are made of staple or cut PET or PCDT polyester fibers. The staple may be bright, semi dull or dull and tenacity may be regular, mid or high. It may be polished to reduce crimp and increase luster. It may either be spun alone or blended with other staple such as cotton, wool or rayon and then spun into yarn. Manufacturing Staple Fiber In making polyester staple fiber, polymerization, drying, and melt spinning are much the same as in the manufacture of filament yarn. However, in the melt spinning process, the spinneret has many more holes when the product is staple fiber. The rope-like bundles of polyester that emerge are called tow. Drawing tow * 1: Newly-formed tow is quickly cooled in cans that gather the thick fibers. Several lengths of tow are gathered and then drawn on heated rollers to three or four times their original length. Crimping * 2: Drawn tow is then fed into compression boxes, which force the fibers to fold like an accordion, at a rate of 9-15 crimps per inch (3-6 per cm). This process helps the fiber hold together during the later manufacturing stages. Setting *3: After the tow is crimped, it is heated at 212-302ÂÂ °F (100-150ÂÂ °C) to completely dry the fibers and set the crimp. Some of the crimp will unavoidably be pulled out of the fibers during the following processes. Cutting * 4: Following heat setting, tow is cut into shorter lengths. Polyester that will be blended with cotton is cut in 1.25-1.50 inch (3.2-3.8 cm) pieces; for rayon blends, 2 inch (5 cm) lengths are cut. For heavier fabrics, such as carpet, polyester filaments are cut into 6 inch (15 cm) lengths. Synthesis Synthesis of polyesters is generally achieved by a polycondensation reaction. See condensation reactions in polymer chemistry. The General equation for the reaction of a diol with a diacid is: (n+1) R (OH) 2 + n RÂÂ ´ (COOH) 2 > HO [ROOCRÂÂ ´COO] n ROH + 2n H2O Azeotrope esterification In this classical method, an alcohol and a carboxylic acid react to form a carboxylic ester. To assemble a polymer, the water formed by the reaction must be continually removed by azeotrope distillation. Acylation (HCl method) The acid begins as an acid chloride, and thus the polycondensation proceeds with emission of hydrochloric acid (HCl) instead of water. This method can be carried out in solution or as an enamel. Silyl method In this variant of the HCl method, the carboxylic acid chloride is converted with the trimethyl silyl ether of the alcohol component and production of trimethyl silyl chloride is obtained Acetate method (esterification) Silyl acetate method Ring-opening polymerization Aliphatic polyesters can be assembled from lactones under very mild conditions, catalyzed anionically, cationically or metallorganically. Cross-linking Unsaturated polyesters are thermosetting resins. They are generally copolymers prepared by polymerizing one or more diol with saturated and unsaturated dicarboxylic acids (maleic acid, fumaric acid) or their anhydrides. The double bond of unsaturated polyesters reacts with a vinyl monomer mainly the styrene, resulting in a 3-D cross-linked structure. This structure acts as a thermoset. The cross-linking is initiated through an exothermic reaction involving an organic peroxide, such as methyl ethyl ketone peroxide or benzoyl peroxide. APPLICATION OF POLYESTER: Polyester is used in manufacturing of many products, such as clothing, home furnishings, industrial fabrics, computer, recording tapes, and electrical insulation. It has several advantages over traditional fabrics as it does not absorb moisture. Its low absorbency also makes it naturally resistant to stains. Polyester clothing can be preshrunk in the finishing process. This makes it resist shrinking and it doesnt stretch out of shape. The fabric can be dyed easily, and is mildew resistant too. Textured polyester fibers are an effective, nonallergenic insulator, thus it is used for filling pillows, quilting, outerwear, and sleeping bags. Because of their many desirable qualities, polyester fibers and fabrics have many uses. Polyester is often used in outerwear because of its high tenacity and durability. It is a strong fiber and consequently can withstand strong and repetitive movements. Its hydrophobic property makes it ideal for garments and jackets that are to be used in wet or damp environmentscoating the fabric with a water-resistant finish intensifies this effect. Many jackets and quilted garments are made of polyester. Since polyester can be molded into almost any shape, certain insulating properties can be built-in to the fiber. One method is to create hollow fibers: This process traps air inside the fiber which is then heated by the body. The warm air stays inside and helps warm the body in cool weather. A second method is to use crimped polyester in a fiberfill. The crimp helps keep in warm air. Polyester is an ideal fiber to use for this since it will retain its shape, unlike its cotton and wool counterparts that tend to flatten out over time, significantly reducing their ability to trap warm air. Polyester is often used in pants, shirts, suits, and bed sheets either by itself or as a blend, because of its wrinkle-resistant property and its ability to retain its shape. Since these garments are frequently worn and washed, its stain-resistancy and durability are also desirable. Polyester also has industrial uses as well, such as carpets, filters, synthetic artery replacements, ropes, and films. The pie chart below, taken from Fiber Science by Kathryn L. Hatch, summarizes many of polyesters uses: When the world thinks of plastic films, it thinks of PET. Packaging Applications Polyester film is used in many types of packaging applications ranging from food and drugs to industrial and consumer goods. As plain or metalized, formable, heat-shrinkable and/or coated for barrier, metal adhesion, laminating adhesion, extrusion coating adhesion, printing or sealing, PET film offers excellent characteristics for the packaging market easy machinability, strength, high- and low-temperature resistance, crystal clarity, and printability. The properties that make PET film ideal for packaging applications include: High strength for high speed processes, higher tensions, and higher temperatures Chemical surface treatment during manufacturing or post-manufacturing to enhance characteristics, such as barrier, adhesion, printability, metal adhesion, and release High clarity Strength and resistance to tear Dimensional stability over a very wide range of temperatures and humidity Resistance to attack by moisture and most common solvents Excellent barrier to both oxygen and water vapor to extend shelf- life. Applications Flexible packaging PET film is an excellent laminating substrate for flexible packaging structures, i.e. stand-up pouches, offering excellent flex and puncture resistance. Lidding PET film maintains its strength at both, freezer and oven temperatures, for leak-resistant wraps, lidding, and peelable seals in a wide range of food and nonfood applications. Can laminations Co polyester film is laminated to metal for can applications. Metallized packaging Metallized PET film is used for high barrier, decoration, and embossed holographic applications. Susceptors lightly Metallized PET film is used in microwave Susceptors constructions for browning and cooking food in microwave ovens. Imaging The unique combination of optical, physical, thermal, and chemical properties of polyester film has made it the film of choice for many imaging applications. Some of the major applications include x-ray, photographic, printing, microfilm, photoresist/phototool, overhead projection transparencies, and drafting/reprographics. Currently, these applications account for about 30% of the total PET film consumption. Recent developments in electronic imaging may cause some decline in the use of PET film in some of these applications, but the impact is not expected to be very significant in the near future. The properties that make PET film ideal are its: Brilliantly clear nature Very smooth and glossy surface Ability to: be translucent, opaque, or colored (with suitable additives) have a desired rough or matt finish (with filler additives or coatings) be chemically surface treated during manufacture to enhance adhesion to subsequent coatings Strength and resistance to tear Excellent flatness (freedom from curl and cannot be creased easily) Dimensional stability over a very wide range of temperatures and humidity Resistance to attack by moisture (or most of the common solvents) Non-aging characteristics Shelf life (can be stored for a long time) Applications X-Ray Out of the total PET film usage for imaging applications, more than 30% goes into x-ray base. Typically, a blue-tinted 175 micron PET film is coated with a gelatin-based photosensitive coating and is used as medical x-ray film. Photographic Generally, 100 micron and 175 micron PET film is coated with silver-sensitized layers for photographic applications mainly in professional photographic films and instant photographic applications. Printing PET film is used for printing applications such as in layout, masking, pre-press proofing, plate mounting, and photopolymer plates. PET film is also widely used as a base to print on for displays, signage, posters, labels, etc. Microfilm Originals and duplicates of micro-images of documents, records, drawings, etc., are produced on suitably coated PET film for easy storage, space saving, and retrieval. Photoresist Phototool PET film is used in the plating or etching processes for production of rigid and flexible printed circuits. Overhead Projection Transparencies Coated PET film is used for making overhead projection transparencies in plain paper copying machines. Overhead projection transparencies can be printed by other techniques and written on, as well. Drafting Reprographic PET base film is coated with matt or diazo-sensitized or silver-sensitized lacquers, and is widely used for drafting and in the duplication of engineering drawings. This drawing office film is considered to be more convenient for making subsequent changes in designs, and it can also be used for storage. Industrial Specialty Applications Polyester films thermal, chemical, and dimensional stability coupled with its high tensile strength, durability, flex resistance, and clarity promote broad utilization in Industrial and Specialty applications. Polyester film can be produced in a wide range of thickness (from one to several hundred microns) and visible light transmission from essentially 0% to 99+%. Polyester films ability to be customized through both polymer and surface modification to fit the specific application adds to its versatility and value as a film of choice. Key properties of PET: Dimensional stability, both thermal and moisture Chemical and solvent resistant Strength, tear, and flexual resistance Broad light transmission: optically clear to opaque Surface treatable for adhesion to a variety of materials Broad thickness availability Printable surfaces Few, if any, flexible films available today provide the broad array of performance properties for use in the Industrial and Specialty application market. PET film provides exceptional value in a wide variety of applications. Electrical Applications Polyester film itself is used as electrical insulation. It is also used as a laminate with other substrates, such as non-woven polyester matt (DMD), and organic and inorganic papers, such as aramid paper, silica paper, and mica paper. Polyester film can be used in UL registered electrical systems rated as high as Class F (155ÂÂ °C). Laminates can be used in systems rated as high as Class R (220ÂÂ °C). In motor applications, polyester film is used for ground insulation as slot liners and wedges, as well as phase insulation. The high electrical breakdown voltage, coupled with polyester films high resistance to degradation, makes it ideal for mechanical barriers in wire and cable applications. In transformer and high-voltage distribution equipment applications, polyester film is used to wrap the conductors. Polyester film, with lower extractable content, is effective for use in hermetic applications, such as refrigerator and air conditioner motor/compressor assemblies. PEN polyester film is used where higher temperature performance is required, either in the fabrication stage or in the end-use operating conditions. Thin polyester films (two micron and below) are an integral component of capacitors, where polyesters high dielectric constant and its physical properties enable the component design to be optimized and miniaturized. The physical properties of polyester film (such as dimensional stability, thermal stability at elevated temperatures, and coefficient of friction) combined with its mechanical properties (such as tensile break strength, tensile yield strength, and elongation at break) and its chemical and electrical resistance; make it the preferred material for a wide variety of electrical insulation applications. Magnetics Polyester film is used in a variety of magnetic media, including video, camcorder and audio tapes, and data storage applications such as floppy disks and computer tapes. For all magnetics applications, the base film is further coated with a magnetically receptive coating layer. Polyester film has the excellent dimensional stability required to ensure that the heavy coating layer does not distort and faithfully records the images, sound, or data. The largest volumes of PET film for the magnetic market sector are consumed at present in conventional video and audio tapes. Once again, the dimensional stability of polyester, plus the ability to have a magnetic coating layer adhere to the film, are key to these new applications, which are reaching exceptionally high information densities with corresponding reductions in size and faster data access times. The dynamic nature of this market segment, with new applications growing as others mature, is typical of the innovation that exists in the polyester film industry. Use of polyester in garments Polyester is used in the manufacturing of all kinds of clothes and home furnishings like bedspreads, sheets, pillows, furniture, carpets and even curtains. The disco clothing of the 70s with all its jazz and flash was made of polyester. Hydrophobic nature: High tenacity and good durability makes polyester the choice of fabric for high stress outdoors use. Polyester is also a strong fiber that is hydrophobic in nature. It is thus ideal for clothing to be used in wet and damp environments. The fabric is also coated with a water-resistant finish and further intensifies the hydrophobic nature. Being the most heavily recycled polymer worldwide, it is also used by climbers. Climbing suits, parkas, sleeping bags and other outdoor gear are using the new insulating polyester fiberfill products. One can also do winter windsurfing wearing dry suits lined with polyester fleece. Creating insulation: By creating hollow fibers it is also possible to build insulation into the polyester fiber. Air is trapped inside the fiber, which is then warmed by the heat of the body. This keeps the body warm in cold weather. Another method to build insulation is to use crimped polyester in a fiberfill. The crimp helps keep the warm air in. Polyester is an ideal fabric for this kind of insulation because it retains its shape. Cotton and wool tend to flatten over a period of time and loose the warming effect. Wrinkle resistant: Polyester is also wrinkle resistant and is used very often in everyday clothing like pants, shirts, tops, skirts and suits. Used either by itself or as a blend, it is also stain resistant and hence very popular. Polyester care tips Taking care of polyester clothing is really easy and very time efficient. Polyester clothing can be machine washed and dried. Adding a fabric softener generally helps Dry the fabric at low temperatures to get maximum usage from the clothing. Though polyester does not require much ironing, if

Cookies Vs. Doughnuts :: essays research papers

Cookies and doughnuts are both yummy treats, but they also have their advantages and disadvantages. Cookies for instance can be produces with relative ease in any kitchen using flour, water, sugar and eggs. Doughnuts on the other hand are not usually made at home, hence all of the doughnut shops. This is one disadvantage to doughnuts; they are relatively difficult to produce. Doughnuts are made from the same ingredients as cookies, but they also have east in them to give them a more beadlike quality than unleavened cookies. Cookies are traditionally made by combining the ingredients listed and adding something like chocolate or nuts. The cookies are then baked at around 375 degrees for about eight minutes or until they are golden brown. They are then allowed to cool and then they are served. Doughnuts are not as simple as coolies. The dough must be prepared using flour, water, eggs, and then another ingredient; yeast, to add the tiny air pockets that make the dough rise and to make them so edible. After the dough has risen, it can be shaped into the familiar ring shape either by rolling it into snake-like portions or, more commonly, spreading the dough thickly over a flat surface using a device not unlike a cookie cutter. The popular doughnut shop, Krispy Kreme  ® has developed a doughnut extrusion process that results in their distinctive rosette shape with curved vertical ridges on the sides. After the dough is shaped, it is cooked using hot oil or fat. This oil is at a much higher temperature than that used to bake cookies. The dough is then cooked to produce a golden-brown crust on the outside while still maintaining a soft core. Sugar may then be applied. This consists of little more than putting sugar and flavoring on the outside of the doughnut in the form of icing, powered sugar, or a glaze which is which is a shell of sugar coating the doughnut. Cake doughnuts are also produced this way using fewer eggs to give them a less airy, more cake-like texture. Adding fruit or nuts to the dough before cooking can change this process, or jelly or custard may be added after cooking through injection.

Home Schooling Essay -- Teaching Public Schools

Home Schooling1 Homeschool Children Homeschooling was practiced until about 150 years ago, when schools were established as educational institutes. Nowadays, homeschooling begins to develop and become more widespread again, because the school system is claimed by many people to be failing due to the typical educational plans that bring up stereotype groups of children with the same background. Accordingly, a minority of people preferred to follow homeschooling, which is teaching children at home, in order to bring up unique children with different backgrounds. â€Å"For some students, school can be extremely compromising to their ability, their creativity, and their sense of self † (Staehle). There are more reasons that support and encourage parents to homeschool their children, such as the expected rich personalities of children, their safety, and their lifestyle that might be positively affected by homeschooling. Parents believe that homeschooling truly affects the personality of their children. It helps them have a close relationship with their parents, since they spend most times of the day with them. Naima, my English language professor’s daughter, declares this in a personal interview. This strong bond gives children the ability to learn and get more attention from their parents. They gain the advantages of the familial relationship and its benefits. They are close to their brothers, sisters, parents, and friends, who are of different ages, and this ...

BMW Research.How does the consumer impact a marketing plan created by the brand? Essay

BMW Research Introduction How does the consumer impact a marketing plan created by the brand? Consumer behavior influences the type of marketing plan that is adopted by an organization to promote their brand. An organization can segment its consumer market through defining groups of consumers with characteristics which are similar, but every segment will have varying types of consumers. When an organization recognizes which type of consumer is most likely to purchase their brand, then the organization’s marketing plan can be changed accordingly in order to increase its effectiveness (Retrieved August 14, 2014, from http://www.referenceforbusiness.com/management/Comp-De/Consumer-Behavior.html). BMW carries out various studies to discover their consumers need and consumer behavior which helps them in designing effective marketing plans to market their brand. How is the consumer influenced by others? According to a recent survey, 90 percent of the consumers stated that their buying decisions are influenced by the online reviews from the other consumers. This shows that a consumer can be influenced by other consumers towards a certain brand. Positive customer reviews influences other consumers negatively towards a certain brand while negative consumer reviews influences other consumers negatively. These customer reviews portrays the customer experiences on whether their needs were satisfied or not satisfied with a certain brand. BMW ensures that their products satisfy the needs of their consumers, thus ensuring that there are positive online reviews by their consumers concerning their products (Colson, 2011). Does culture direct a consumer to purchase one product vs. another? Consumer buying decisions are usually influenced by factors which are beyond their control. Cultural factors are external influences which have a great impact on what individuals consume and how they live. The culture represents the beliefs, behavior and also the way individuals observe and interact with other society members. Cultural values play a great role in determining whether a certain product will be purchased in a particular market. As a way of convincing their customers to buy their products, organizations usually use cultural representations, particularly in promotional appeals (Retrieved August 14, 2014, from http://smallbusiness.chron.com/type-buyer-consumer-affect-marketing-strategy-65738.html). The main aim is to connect the customers using the cultural references that can be embraced and understood easily by the consumers. In order to win the consumers, marketers adopt strong research efforts so as to discover differences concerning how sub-culture behaves. BMW acknow ledges this fact and has put its efforts through their marketers to ensure that their consumers relate well and feels more comfortable with their products because they correspond well with their cultural values (Bohner et al, 1997). References Colson, R. S. (2011). BMW. New York: PowerKids Press. How Does the Type of Buyer or Consumer Affect a Marketing Strategy?. (n.d.). Small Business. Retrieved August 14, 2014, from http://smallbusiness.chron.com/type-buyer-consumer-affect-marketing-strategy-65738.html Reference for Business. (n.d.). Consumer Behavior. Retrieved August 14, 2014, from http://www.referenceforbusiness.com/management/Comp-De/Consumer-Behavior.html WÃÆ'Â ¤nke, M., Bohner, G., & Jurkowitsch, A. (1997). There Are Many Reasons to Drive a BMW: Does Imagined Ease of Argument Generation Influence Attitudes?. Journal of Consumer Research, 24(2), 170-178. Â   Â   Â